How is tax to be understood by the courts

Member Price: $35.00
Non Member Price: $45.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Jun 01 by "THE TAX SPECIALIST" JOURNAL ARTICLE

How do the courts interpret tax law and has there been a significant shift in judicial attitudes?

Author profile

Justice Graham Hill

Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute. - Current at 16 January 2006

More by Justice D Graham HILL

To interpret or translate? The judicial role for GST cases. - 01-December-2005
Countering avoidance on stamp duty paper - 29-July-2005
The incremental expansion of Part IVA - 01-July-2005
The incremental expansion of Part IVA paper - 07-May-2005
Role of Courts in Interpreting Double Taxation Agreements - 26-February-2004
Some thoughts on the principles applicable to the interpretation of the GST - 01-June-2003
Part IVA and the Tax Adviser seminar paper - 27-March-2003
Interpretation of the GST legislation - 17-October-2002
GST - an income tax to be interpreted by reference to income tax principles or just another consumption tax - 01-July-2002
Part IVA: Another Perspective - 24-May-2002
The True Nature of a Member's Interest in a superannuation Fund - 01-January-2002
How is Tax to be Understood by the Courts - 04-May-2001
Goods and services tax: flagging for the courts the problems of the GST - 01-June-2000
Where are the courts taking the cases? - 09-September-1999
GST anti-avoidance - Division 165 - 01-September-1999
The judiciary and its role in the tax reform process - 01-March-1999
A judicial perspective on tax law reform - 01-September-1998
The Inaugural Monty Orr Memorial Lecture - 30-May-1998
Stamp duty: a brief historical overview - 01-March-1998
Landmark Decisions of the Last Decade - 11-September-1997
In focus: Barwick's legend - 01-September-1997
Barwick C J : "The taxpayer's friend"? - 01-August-1997
Expert evidence and tax law - 22-May-1997
Do judges make tax law? paper - 18-October-1996
Tax and Accounting - 01-August-1996
Taxpayers' rights and the courts - 21-March-1996
Constitutional Power & Extraterritorial Enforcement - 01-January-1996
What do we expect from judges in tax cases ? - 01-December-1995
Capital punishment : 1985 revisited - 01-September-1995
Income and capital : have the goal posts been moved? - 01-September-1995
Income and capital : have the goal posts been moved ? - 01-August-1995
Great expectations - 01-July-1995
On golden pond - what do we expect from judges in tax cases - 17-May-1995
Recent Taxation Cases: Fiscal Year 1993-1994 - 01-August-1994
Matters before the court - 01-January-1994
Sales tax: the simplified system explained. Part 2: critical concepts - 01-December-1993
Sales tax: the simplified tax system explained - 01-November-1993
The Courts: what direction are they heading? - 01-January-1993
A roll of the dice - recent judicial developments - 01-January-1992
The elusive boundaries of capital and income - 01-January-1991
An introduction to sales tax - 01-June-1990
Some conceptual issues in the taxation of capital gains in Australia - 01-April-1988
A pre-bicentennial reminder of our heritage. Commissioner of Taxation v the Myer Emporium Ltd - 01-July-1987
Trusts, partnerships and capital gains tax - 01-June-1987
Commissioner of Taxation v Galland: anatomy of a saga - 01-March-1987
The application of capital gains tax to trusts - 01-August-1986
Summary of the provisions related to negative gearing - 01-May-1986
A new interpretation of s260 and its implications for Part IVA - 01-January-1986
The dangers of advising on revenue matters - 01-January-1986
Ethics of tax practice - 01-January-1986
In the beginning - the first ten years - 01-July-1985
The role of the media in changing attitudes to tax avoidance - 01-January-1985
Corporate tax v imputation| Fringe benefits, entertainment, etc - 01-January-1985
The role and responsibility of the tax practitioner - 01-September-1984
Weapons against tax avoidance - 01-January-1984
Present entitlement and trust accounting - 01-May-1983
The role and responsibility of the tax practitioner - 01-January-1983
Section 51(1) - new directions? - 01-December-1981
Objections to income tax assessments - 01-August-1981
The Crimes (Taxation Offences) Act - a critical analysis - 01-April-1981
Farrar v Commissioner of Stamp Duties - 01-December-1980
Trusts to take effect after death - can they be implied? - 01-November-1980
Successive life interests - 01-September-1980
Some problems of application of Sections 36 and 36A - 01-August-1980
Jurisdiction and enforcement of State and Federal revenue legislation - 01-June-1980
The basis for and application of apportionment under Section 51 - 01-May-1980
Problems in discretionary trusts. Comments - 01-May-1980
The decision of the High Court in Cliffs International Inc v FCT and beyond - 01-April-1980
Effect on tax planning of recent case law - 01-January-1980
Alienation of assets - 01-January-1980
The art of giving - 01-January-1980
Post operative problems in continuing shareholder tax loss companies - 01-January-1980
Income from a business (Part I) - 01-January-1980

Click here to expand/collapse more articles by Justice D Graham HILL.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

About us

Our story
Partner with us
Working with us
Corporate responsibility

Contact us

phone+61 2 8223 0000
emailtti@taxinstitute.com.au

State Office Contacts

Connect

Facebook
Twitter
LinkedIn
YouTube
Blog